### A8 - Tax calculation

| Description | BLAGAB I minus E | Long-term business fixed capital | Total per return | |----------------------------------------------------------------------------|------------------|----------------------------------|------------------| | Non-trade loan relationship income | (A1) 527,136 | (A6) 21,540 | 548,676 | | Property business | (A1) 47,701 | | 47,701 | | Sundry and minimum profits | (A1) 9,955 | | 9,955 | | Profits before gains | (A1) 584,792 | (A6) 21,540 | 606,332 | | Net chargeable gains | (G) 236,455 | 0 | 236,455 | | Non-trading gain on intangible fixed assets | | (A6) 7,660 | 7,660 | | Non trading deficit on loan relationship | (A1) (2,501) | | (2,501) | | Management expenses | (A3) (288,650) | (A6) (5,880) | (294,530) | | Non-trading loan relationship deficits brought forward CTA09/S457(1) | | (A6) (1,250) | (1,250) | | Net profits before reliefs | (A1) 530,096 | (A6) 22,070 | 552,166 | | Shareholders’ profits before reliefs | (A5) 530,096 | 22,070 | 552,166 | | Less trading losses CTA10/S37 (non-BLAGAB) | (5,605) | | (5,605) | | Group relief | (120,650) | | (120,650) | | Shareholders’ share of profits | 403,841 | 22,070 | (A9) | 425,911 | | Policyholders’ share of profits | nil | (A9) | nil | | Total taxable profits | **403,841** | **22,070** | **425,911** |

1 This example does not reflect the operation of the loss streaming rules introduced in F (No 2)A 2017